A method for processing sound data is provided for the reconstruction of multi-channel audio data on the basis at least of data on a reduced number of channels and of spatialization data. A test is carried out to determine whether the spatialization data received are valid. If the test is positive, a spatialization value is predicted according to a per respective model of a plurality of models. A prediction model is chosen on the basis of the spatialization values thus predicted and on the basis of the spatialization data received, to permit, in case of subsequent reception of defective spatialization data, a prediction according to this chosen model of a spatialization value and to use this predicted spatialization value for the reconstruction of the multi-channel audio data.